On 20/06/2013,
you requested for the version in force on 20/06/2013
incorporating all amendments published on or before 20/06/2013.
The closest version currently available is that of 18/04/2013.
45A.
—(1) Section 45(1) to (8) shall apply in relation to the payment of any income referred to in section 12(6) or (7) by any person to another person not known to him to be resident in Singapore as those provisions apply to any interest paid by a person to another person not known to him to be resident in Singapore and, for the purpose of such application, any reference in those provisions to interest shall be construed as a reference to the income referred to in section 12(6) or (7).
[5/77; 1/88; 49/2004]
(2) Subject to such conditions as the Minister may impose, subsection (1) shall not apply to any discount from —
(a)
any qualifying debt securities issued during the period from 27th February 2004 to 16th February 2006 which mature within one year from the date of issue of those securities; or
(b)
any qualifying debt securities issued during the period from 17th February 2006 to 31st December 2013.
[34/2008 wef 16/12/2008]
[7/2007]
(2A) Subsection (1) shall not apply to any amount payable from any Islamic debt securities which are qualifying debt securities, and issued during the period from 1st January 2005 to 31st December 2013, subject to such conditions as the Minister may impose.
[34/2008 wef 16/12/2008]
[34/2005]
(2B) Subject to such conditions as the Minister may impose, subsection (1) shall not apply to —
(a)
any prepayment fee, redemption premium or break cost from any qualifying debt securities issued during the period from 15th February 2007 to 31st December 2013; or
[34/2008 wef 16/12/2008]
(b)
any discount, prepayment fee, redemption premium or break cost from any qualifying project debt securities issued during the period from 15th February 2007 to 31st March 2017.
[22/2011 wef 20/12/2011]
[34/2008 wef 16/12/2008]
[53/2007]
(2C) Subject to such conditions as the Minister may impose, subsection (1) shall not apply to —
(a)
such other income directly attributable to any qualifying debt securities issued on or after a prescribed date, as may be prescribed by regulations; or
(b)
such other income directly attributable to any qualifying project debt securities issued on or after a prescribed date, as may be prescribed by regulations.
[53/2007]
(2D) Subsection (1) shall not apply to any payment liable to be made on or after 17th February 2012 under any agreement or arrangement for the charter of any ship.
[Act 29 of 2012 wef 17/02/2012]
(3) In this section —
“break cost”, “prepayment fee”, “qualifying debt securities”, “qualifying project debt securities” and “redemption premium” have the same meanings as in section 13(16);
“Islamic debt securities” has the same meaning as in section 43N(4).
[34/2005; 53/2007]